# Landfill Disposals Tax (Wales) Act 2017, Section 75: Penalty for failure to pay tax on time


In section 122 of TCMA (penalty for failure to pay tax on time) (substituted by paragraph 42 of Schedule 23 to LTTA), for subsection (2) substitute—
“(2) The penalty—
(a) in respect of an amount of land transaction tax, is 5% of the amount of unpaid tax;
(b) in respect of an amount of landfill disposals tax, is 1% of the amount of unpaid tax.”

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Source: https://www.legislation.gov.uk/anaw/2017/3/section/75 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/section-75
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.